4. If the income from labor remuneration, author remuneration, royalties, and property leasing does not exceed 4,000 yuan per time, 800 yuan will be deducted; if the income exceeds 4,000 yuan, 20% wil

4. If the income from labor remuneration, author remuneration, royalties, and property leasing does not exceed 4,000 yuan per time, 800 yuan will be deducted; if the income exceeds 4,000 yuan, 20% will be deducted. expenses, the balance of which is taxable income. 5. For income from property transfer, the taxable income shall be the balance of the income from the transfer of property minus the original value of the property and reasonable expenses. 6. For interest, dividends, bonus income, incidental income and other income, the amount of each income shall be the taxable income. The portion of income donated by individuals to education and other public welfare undertakings shall be deducted from taxable income in accordance with relevant regulations of the State Council. For taxpayers who have no domicile in China but obtain wages and salary income in China, and taxpayers who have domicile in China and obtain wages and salary income outside China, the tax rate may be based on their average income level, living standard and exchange rate. Additional deductions shall be determined based on changes in circumstances, and the applicable scope and standards for additional deductions shall be stipulated by the State Council.